Page Thirty-Seven

               CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

We hereby consent to the incorporation by reference in (a) the
Registration Statements of Birmingham Utilities, Inc. on Form S-8 dated
July 25, 1995, (b) the Prospectus constituting part of the Registration
Statement of Birmingham Utilities, Inc., on Form S-3 dated June 12, 1995,
and (c) the Registration Statement of Birmingham Utilities, Inc. on Form
S-8 dated February 24, 2000, and filed on February 28, 2000, of our
report dated January 28, 2000 and appearing in the Annual Report on Form
10-K of Birmingham Utilities, Inc. for the year ended December 31, 1999.

March 16, 2000              /s/ Dworken, Hillman, LaMorte & Sterczala